The Deptartment of Revenue has just released a FAQ "clarifying" the new regulations applying MA sales and use tax to computer services and software development. http://www.mass.gov/dor/docs/dor/law-changes/faqss-computer-software-2013.pdf Fascinating! For example, installing new software on a client's computer is taxable, but fixing an existing installation is not. My advice: buy the extra-large bottle of headache reliever. You'll probably need it. Jan Werner